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2019 (12) TMI 594 - AT - Income TaxAssessment u/s.153C - Addition based on seized material - connection or corroboration between the seized Materials / documents - HELD THAT:- Undisputedly, seized documents do not belong to the assessee and no incriminating documents/materials have been seized from other persons, which are being assessed u/s.153C r.w.s. 143(3), then no sustainable addition can be made in the hands of other persons in such assessment year. Our view also gets a strong support from the decision of Hon’ble Supreme Court in the case of Sinhgad Technical Education Society [2017 (8) TMI 1298 - SUPREME COURT] vehemently relied by ld Sr. counsel for the assessee. Therefore, we have no hesitation to hold that the addition made by the AO and confirmed by the CIT(A) have no legs to stand on the premises of relevant legal provisions of section 153C of the Act and thus, same are not sustainable and, hence, we hold so.
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